메뉴 건너뛰기




Volumn , Issue , 2013, Pages 32-55

Management accounting system problems in context of Lean: Development of a proposed solution

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84880565687     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter
Times cited : (2)

References (42)
  • 1
    • 0030504065 scopus 로고    scopus 로고
    • Change processes towards lean production The role of the management accounting system
    • Åhlström, P., Karlsson, C. 1996. Change processes towards lean production. The role of the management accounting system. International Journal of Operations & Production, 16 (11), 42-56
    • (1996) International Journal of Operations & Production , vol.16 , Issue.11 , pp. 42-56
    • Åhlström, P.1    Karlsson, C.2
  • 3
    • 78751616184 scopus 로고    scopus 로고
    • Doing Quantitative Field Studies
    • In Chapman, C.S., Hopwood, A., Shields, M.D. (eds), Oxford: Elsevier
    • Anderson, S., Widener, S., 2007. Doing Quantitative Field Studies. In Chapman, C.S., Hopwood, A., Shields, M.D. (eds), Handbook of Management Accounting Research, Oxford: Elsevier, 319-341
    • (2007) Handbook of Management Accounting Research , pp. 319-341
    • Anderson, S.1    Widener, S.2
  • 4
    • 36249000697 scopus 로고    scopus 로고
    • The role of manufacturing practices in mediating the impact of activity-based costing
    • Banker, R.D., Bardhan, I.R., Chen, T-Y. (2008). The role of manufacturing practices in mediating the impact of activity-based costing. Accounting, Organizations and Society, 33 (1), 1-19
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.1 , pp. 1-19
    • Banker, R.D.1    Bardhan, I.R.2    Chen, T-Y.3
  • 7
    • 19644383324 scopus 로고    scopus 로고
    • Redesigning cost systems: is standard costing obsolete?
    • Cheatam, C.B., Cheatam, L.B., 1996. Redesigning cost systems: is standard costing obsolete? Accounting Horizons 10 (4), 23-31
    • (1996) Accounting Horizons , vol.10 , Issue.4 , pp. 23-31
    • Cheatam, C.B.1    Cheatam, L.B.2
  • 8
    • 0037290655 scopus 로고    scopus 로고
    • Management control systems design within its organizational context: findings from contingency-based research and directions for the future
    • Chenhall, R., 2003. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28 (2-3), 127-168
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.2-3 , pp. 127-168
    • Chenhall, R.1
  • 11
    • 85080677208 scopus 로고    scopus 로고
    • Koordination i en LEAN-virksomhed: grænser for værdistrømsanalysen som koordinationsmekanisme
    • Friis, I., Hansen, A., Vámosi, T., 2007. Koordination i en LEAN-virksomhed: grænser for værdistrømsanalysen som koordinationsmekanisme. Økonomistyring & Informatik 23(1), 33-68
    • (2007) Økonomistyring & Informatik , vol.23 , Issue.1 , pp. 33-68
    • Friis, I.1    Hansen, A.2    Vámosi, T.3
  • 17
    • 0011745367 scopus 로고
    • ABC and variability accounting: differences and potential benefits of integra tion
    • Israelsen, P., 1994. ABC and variability accounting: differences and potential benefits of integra tion. Europe an Accounting Review, 3 (1), 15-48
    • (1994) Europe an Accounting Review , vol.3 , Issue.1 , pp. 15-48
    • Israelsen, P.1
  • 21
    • 77950554181 scopus 로고    scopus 로고
    • Lean accounting: what's it all about?
    • Kennedy, F.A., Brewer P., 2005. Lean accounting: what's it all about? Strategic Finance, 87 (5), 26-34
    • (2005) Strategic Finance , vol.87 , Issue.5 , pp. 26-34
    • Kennedy, F.A.1    Brewer, P.2
  • 22
    • 56849121272 scopus 로고    scopus 로고
    • A control framework: insights from evidence on Lean accounting
    • Kennedy, F.A., Widener, S.K., 2008. A control framework: insights from evidence on Lean accounting. Management Accounting Research, 19 (4), 301-323
    • (2008) Management Accounting Research , vol.19 , Issue.4 , pp. 301-323
    • Kennedy, F.A.1    Widener, S.K.2
  • 24
    • 85080709435 scopus 로고    scopus 로고
    • Standard costing in Lean organizations: enabling or coercive?
    • Ghent, June
    • Kristensen, T.B., Israelsen, P., 2010. Standard costing in Lean organizations: enabling or coercive? Paper presented at MAR 2010 (EIASM), Ghent, June 20-23
    • (2010) Paper presented at MAR 2010 (EIASM) , pp. 20-23
    • Kristensen, T.B.1    Israelsen, P.2
  • 28
    • 0008725305 scopus 로고    scopus 로고
    • Control in world-class manufacturing: a longitudinal case study
    • Lind, J., 2001. Control in world-class manufacturing: a longitudinal case study. Management Accounting Research, 12 (1), 41-74
    • (2001) Management Accounting Research , vol.12 , Issue.1 , pp. 41-74
    • Lind, J.1
  • 30
    • 33750685680 scopus 로고    scopus 로고
    • Measuring general managers'performances: market, accounting and combinationof-measures systems
    • Merchant, K.A., 2006. Measuring general managers'performances: market, accounting and combinationof-measures systems. Accounting, Auditing & Accountability Journal, 19 (6), 893-917
    • (2006) Accounting, Auditing & Accountability Journal , vol.19 , Issue.6 , pp. 893-917
    • Merchant, K.A.1
  • 31
    • 41149105078 scopus 로고    scopus 로고
    • Management Accounting, Operations, and Network Relations: Debating the Lateral Dimension
    • In Bhimani, A. (ed.), Oxford: Oxford University Press
    • Mouritsen, J., Hansen, A., 2006. Management Accounting, Operations, and Network Relations: Debating the Lateral Dimension. In Bhimani, A. (ed.), Contemporary Issues in Management Accounting. Oxford: Oxford University Press, 266-290
    • (2006) Contemporary Issues in Management Accounting , pp. 266-290
    • Mouritsen, J.1    Hansen, A.2
  • 32
    • 0002520520 scopus 로고    scopus 로고
    • The balance on the Balanced Scorecard: a critical analysis of some of its assumptions
    • Nørreklit, H., 2000. The balance on the Balanced Scorecard: a critical analysis of some of its assumptions. Management Accounting Research, 11 (1), 65-88
    • (2000) Management Accounting Research , vol.11 , Issue.1 , pp. 65-88
    • Nørreklit, H.1
  • 33
    • 31844442613 scopus 로고    scopus 로고
    • The validity of management control: towards constructivist pragmatism
    • Nørreklit, L., Nørreklit, H., Israelsen, P., 2006. The validity of management control: towards constructivist pragmatism. Management Accounting Research, 17 (1), 42-71
    • (2006) Management Accounting Research , vol.17 , Issue.1 , pp. 42-71
    • Nørreklit, L.1    Nørreklit, H.2    Israelsen, P.3
  • 34
    • 0000643028 scopus 로고    scopus 로고
    • Performance management: a framework for management control systems research
    • Otley, D., 1999. Performance management: a framework for management control systems research. Management Accounting Research, 10 (4), 363-382
    • (1999) Management Accounting Research , vol.10 , Issue.4 , pp. 363-382
    • Otley, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.